Business Context and Reporting Period
Company: BioRestorative Therapies, Inc. (BRTX)
Filing Type: Form 8-K (Current Report)
Date of Report: April 6, 2023
Reporting Period: This filing relates to the incorporation of auditor consents for the Annual Report on Form 10-K for the year ended December 31, 2022, into a Registration Statement on Form S-3.
Key Financial Metrics
This Form 8-K does not contain financial statements, revenue, profit, cash flow, margin, debt, or liquidity data. It solely addresses the filing of auditor consents.
Material Changes
No material financial changes or operational events are reported in this document. The filing serves a procedural purpose to update the Form S-3 Registration Statement with updated consents from the independent registered public accounting firms.
Guidance, Outlook, and Risks
Management Commentary: The filing states that consents from Friedman LLP (former auditor) and Marcum LLP (current auditor) are being filed to allow their reports (dated March 30, 2022, and March 24, 2023, respectively) to be incorporated by reference into the Form S-3 Registration Statement.
Risks and Contingencies: No new risks or contingencies are disclosed in this specific filing.
Investor Verification Checklist
- Verify the status of the Form S-3 Registration Statement (No. 333-258611) referenced in the filing.
- Review the Annual Report on Form 10-K filed on March 27, 2023, for the actual financial performance and auditor reports for the year ended December 31, 2022.
- Confirm the transition of audit responsibilities from Friedman LLP to Marcum LLP as indicated by the respective report dates.